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32. FEDERAL ESTIMATED TAX PAYMENTS MADE IN 2005.

Enter the Federal estimated income tax payments made in 2005. You may include the credit applied from your 2004 Federal income tax overpayment only if the overpayment is included on line 27. You can deduct only the Federal estimated income tax payments made during calendar year 2005.

For example, include a Federal estimated income tax payment for 2004 paid in January 2005, but not an estimated tax payment for 2005 paid in January 2006.

Married Separate Filers: All Federal estimated tax payments made in 2005 are divided between spouses in the same ratio as their incomes not subject to Federal withholding for the 2005 tax year.

(Examples of how to prorate)

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